1
Ph.D. Student in Accounting, Islamic Azad University, yazd
2
Assistant professor in Accounting, Yazd University, yazd
3
Associate professor in Accounting, Islamic Azad University, yazd
Abstract
Today, in most countries, in order to minimize the negative effects of information asymmetry between management and owners, lowering agency costs, lowering capital costs, and increasing company value, mechanisms such as internet financial re-porting have come to the fore. In this reporting, companies, in addition to financial performance, have a noticeable interest in disclosing other aspects of their performance, such as environmental performance, social performance, and regulatory procedures. Disclosure of non-financial information can help bridge the gap be-tween the financial information provided in the traditional model and the information needs of users. Therefore, in view of the importance of internet financial reporting, the effect of this new reporting method on the value of the company has been studied in the present study. In this research for examine of financial reporting we divided to content items of internet financial reporting, present items of internet financial reporting. According to the results of the research, financial information and perspective of company have the most impact on quality of Internet financial reporting.
Kamali Ardakani, M., Nazemi Ardakani, M., & Moeinaddin, M. (2020). Identifying and Ranking of Effective Factors on Internet Financial Reporting Quality in Website of Firm listed on TSE. Applied Research in Financial Reporting, 8(2), 87-115.
MLA
Mahmoud Kamali Ardakani; Mahdi Nazemi Ardakani; Mahmoud Moeinaddin. "Identifying and Ranking of Effective Factors on Internet Financial Reporting Quality in Website of Firm listed on TSE". Applied Research in Financial Reporting, 8, 2, 2020, 87-115.
HARVARD
Kamali Ardakani, M., Nazemi Ardakani, M., Moeinaddin, M. (2020). 'Identifying and Ranking of Effective Factors on Internet Financial Reporting Quality in Website of Firm listed on TSE', Applied Research in Financial Reporting, 8(2), pp. 87-115.
VANCOUVER
Kamali Ardakani, M., Nazemi Ardakani, M., Moeinaddin, M. Identifying and Ranking of Effective Factors on Internet Financial Reporting Quality in Website of Firm listed on TSE. Applied Research in Financial Reporting, 2020; 8(2): 87-115.
